Question 13 (11 marks) 19 Q13(b) Prepare the equity section of the statement af finuncial position es at 31 On 1 January 2023 Badger Limiledf share eapital comprised 190,000 issued ordinary shares ( $1 , 900 , 000 ) and retained eamings of $700 , 000 . During the year, the following transactions occurrad: .